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On September 22, 2004, the Office of Federal Housing Enterprise Supervision (OFHEO) made public a report that was highly critical of accounting methods at Fannie Mae, the government-sponsored enterprise that plays a leading role in the secondary mortgage market. OFHEO charged Fannie Mae with not following generally accepted accounting practices in two critical areas: (1) amortization of discounts, premiums, and fees involved in the purchase of home mortgages and (2) accounting for financial derivatives contracts. According to OFHEO, these deviations from standard accounting rules allowed Fannie Mae to reduce volatility in reported earnings, present investors with an artificial picture of steadily growing profits, and, in at least one case, to meet financial performance targets that triggered the payment of bonuses to company executives. On November 15, 2004, Fannie Mae reported that it was unable to file a third-quarter earnings statement because its auditor, KPMG, refused to sign off on the accounting results. On December 15, 2004, the Securities and Exchange Commission (SEC), after finding inadequacies in Fannie’s accounting policies and methodologies, directed Fannie Mae to restate its accounting results since 2001. Shortly thereafter, the company’s CEO and CFO resigned. It is estimated that earnings since 2001 will be revised downwards …

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning the Defense Finance and Accounting Service.

BRAC Analysis - Includes economic impact data concerning the Defense Finance and Accounting Service from the analyst Marilyn Wasleski of the Interagency Team.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning DFAS Dayton, OH.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning the Defense Finance and Accounting Service, Cleveland, OH.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning the Defense Finance and Accounting Office, Kansas City, Pensacola, Indianapolis.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski from the Interagency Team concerning DFAS Limestone, ME.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski from the Interagency Team concerning the OSD optimization model and economic impact of the Defense Finance and Accounting Service.

BRAC Analysis - Includes notes and research from the analysis Marilyn Wasleski from the Interagency Team concerning DFAS Rome, NY.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski from the Interagency Team concerning GSA information.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning the Defense Finance and Accounting Service.

BRAC Analysis - Includes notes and research from the analyst Marilyn Wasleski of the Interagency Team concerning the Defense Finance and Accounting Service.

Daily student newspaper from the University of North Texas in Denton, Texas that includes local, state and campus news along with advertising.

Concert performed at UNT Murchison Performing Arts Center, Winspear Hall.

Powerful and haunting, the ten stories of this debut collection imagine a world where dreams and reality merge, often with dangerous consequences. Michael Hyde explores the relationships between illusion and reality, delusion and clarity, as his characters come to realize that the revelations they wholeheartedly pursue are often not the ones that await them and will move them. A teenage girl obsessed with the death of a classmate hopes to become the killer's next victim, a wayward graveyard attendant punishes the dead for his punishments in life, and a ghostly vision in a garden shed offers a catalyst for one woman's change. "Michael Hyde’s stories are strangely satisfying and satisfyingly strange. They combine the gothic sensibility of Flannery O’Connor and the restrained prose of Raymond Carver. These are tales of love-in-extremis. They should be taken as a tonic before bedtime, to stir up our dreams and awaken our compassion."—Sharon Oard Warner, judge, author of Learning to Dance and Deep in the Heart

The Hayden Controversy was one of the most bitter feuds in Baptist history. In the nineteenth century, Protestant denominations in Texas endured difficult transitions from a loosely organized frontier people to a more cooperative and organized body capable of meeting the needs of growing denominations. The Methodists, Churches of Christ, and Baptists all endured major splits before their survival was certain. Of all the Protestant bodies, however, the Hayden Controversy was the fiercest and most widespread, with repercussions that continue to affect current Baptist life. Joseph E. Early, Jr., tells the story of how one man, Samuel Augustus Hayden, almost destroyed the newly organized Baptist General Convention of Texas (BGCT) before it could take root. In the final decades of the nineteenth century, Hayden caused such unrest among Texas Baptists that after a failed attempt to take over the BGCT, he was expelled from the state body. In turn, he created a rival organization, the Baptist Missionary Association (BMA), which continued to fight perceived oppression by the BGCT. While trying to take over the BGCT, Hayden, through his newspaper, accused his enemies of embezzlement, heresy, arson, and strong-arm tactics. Haydens high-profile opponents included some of the most powerful and well-known …

Other written product issued by the Government Accountability Office with an abstract that begins "Presented is GAO's performance and accountability report for fiscal year 2005. In the spirit of the Government Performance and Results Act, this annual report informs the Congress and the American people about what we have achieved on their behalf. Importantly, GAO received a clean opinion from independent auditors on our financial statements for the 19th consecutive year. The financial information and the data measuring GAO's performance contained in this report are complete and reliable."

Testimony issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is shepherding a portfolio of major weapon systems valued at about $1.3 trillion. How DOD is managing this investment has been a matter of concern for some time. Since 1990, GAO has designated DOD's weapon system acquisitions as a high-risk area for fraud, waste, abuse, and mismanagement. DOD has experienced cost overruns, missed deadlines, performance shortfalls, and persistent management problems. In light of the serious budget pressures facing the nation, such problems are especially troubling. GAO has issued hundreds of reports addressing broad-based issues, such as best practices, as well as reports focusing on individual acquisitions. These reports have included many recommendations. Congress asked GAO to testify on possible problems with and improvements to defense acquisition policy. In doing so, we highlight the risks of conducting business as usual and identify some of the solutions we have found in successful acquisition programs and organizations."

A letter report issued by the Government Accountability Office with an abstract that begins "One of the U.S. National Drug Control Strategy's priorities is to disrupt the illicit drug market. To this end, the Departments of Defense and Homeland Security provide ships and aircraft to disrupt the flow of illicit drugs, primarily cocaine, shipped from South America through the Caribbean Sea and eastern Pacific Ocean--an area known as the transit zone. The Office of National Drug Control Policy (ONDCP) oversees the U.S. anti-drug strategy. The Joint Interagency Task Force-South (JIATF-South) directs most transit zone operations. We examined U.S. efforts to interdict maritime movements of cocaine. We analyzed the (1) changes in cocaine seizures and disruptions since calendar year 2000, (2) trends in interdiction assets provided since fiscal year 2000, (3) challenges to maintaining transit zone interdiction operations, and (4) performance measures the agencies use to assess their progress."

A letter report issued by the Government Accountability Office with an abstract that begins "The Department of Defense (DOD) is simultaneously conducting costly military operations and transforming its forces and business practices while it is also competing for resources in an increasingly constrained fiscal environment. As a result, GAO has advocated that DOD adopt a comprehensive threat or risk management approach as a framework for decision making. In its 2001 strategic plan, the Quadrennial Defense Review (QDR), DOD stated its intent to establish an approach--the risk management framework--to balance priorities against risk over time and monitor results against its strategic goals. GAO was asked to (1) assess the extent to which DOD has implemented the framework, including using it to make investment decisions, and (2) identify the most significant challenges DOD faces in implementing the framework, or a similar approach."

A letter report issued by the Government Accountability Office with an abstract that begins "Established in 1934 to enforce the securities laws and protect investors, the Securities and Exchange Commission (SEC) plays an important role in maintaining the integrity of the U.S. securities markets. Pursuant to the Accountability of Tax Dollars Act of 2002, the SEC is required to prepare and submit to Congress and the Office of Management and Budget audited financial statements. GAO agreed, under its audit authority, to perform the audit of SEC's financial statements. GAO's audit was done to determine whether, in all material respects, (1) SEC's fiscal year 2005 financial statements were reliable and (2) SEC's management maintained effective internal control over financial reporting and compliance with laws and regulations. We also tested SEC's compliance with certain laws and regulations."